Universitas Bhayangkara Jakarta Raya

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Machdar, Nera Marinda Tata Kelola Perusahaan Memoderasi Pajak Karbon, Green Funds dan Sustainability terhadap Keberlanjutan Fiskal di Era Transisi Energi Sub Sektor Perusahaan Energi. Jurnal Penelitian Ilmiah Multidisipliner, 1 (4). pp. 1343-1351.

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Abstract

The purpose of this study is to examine how fiscal sustainability in the energy transition era is affected by carbon tax, green funds, and sustainability in energy companies listed on the Indonesia Stock Exchange between 2019 and 2024, with corporate governance acting as a variable that strengthens the relationship. Using a purposive sampling approach, 30 energy companies became the research sample. Multiple linear regression analysis is the method in this study, utilizing secondary data from financial statements and sustainability reports of energy companies listed on the Indonesia Stock Exchange during the specified period. According to the findings of the study, this study shows that good corporate governance increases the positive impact of carbon tax, green funds, and sustainability. Effective management increases transparency and accountability, and helps companies respond to fiscal policies and green incentives. Green funds are important for shifting investment to renewable energy projects, while sustainability improves financial performance and company value. These findings emphasize the importance of collaboration between fiscal policy, green financial innovation, and corporate governance to support the country's fiscal sustainability in the changing energy sector.

Item Type:	Article
Subjects:	Ilmu Sosial > Ekonomi
Divisions:	Fakultas Ekonomi dan Bisnis > Doktoral Ilmu Manajemen
Depositing User:	Prof. Dr. Nera Marinda Machdar
Date Deposited:	03 Feb 2026 07:19
Last Modified:	03 Feb 2026 07:19
URI:	http://repository.ubharajaya.ac.id/id/eprint/37926

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